Question 43 peints In 2017, Dewey Inc had acquired Cheatam Co and recorded goodwill of $490 milion as a result. The net assets Oncluding goodwil) from Dewey's acquisition of Cheatam Co had a 2014 year-end book value of $1,160 million. Dewey assessed the fair value of Cheatam at this date to be $1,400 milion, while the fair value of all of Chestam's identitule tungi and intangible assets (excluding goodwill) was $1,100 mition. The amount of the impairment loss that Dewey would record for goodwill at the end of 2018 $0 O $190 million O $300 million O None of these is correct